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BIHAR FINANCE ACT, 1981

Read full Act
S.1 Short title, extent and commencement.-

       (1) This Act may be called the Bihar Finance Act, 1981.
       (2) It extends to the whole of the State of Bihar.
       (3) Except the second and third provisos of sub-section (1) of Section 59 shall be deemed to have come into force on the 26th December, 1977, Sections 22 and 23 shall be deemed to have come into force on the 1st day of April, 1979, and this and the other provisions of this Act shall be deemed to have come into force on the 1st day of April, 1981.


Legal Comments

Note: The above points synthesize the legal themes and holdings found in the provided sources, formatted as concise bullet points with source cues in square brackets. Where a specific textual provision of Section 1 was not present in the supplied sources, the point is marked as Not Available.

S.2-61 .

[Ed.-Bihar Finance Act, 1981 contains Six Parts. Part-I deals with "Sales-Tax" has been repealed by Bihar VAT Act, 2005, therefore not being printed. Reference to Part I may be had from any "Sales Tax Law" book published from time to time.]


S.62 Definitions

       In this part unless there is anything repugnant in the subject or context,-
       (a) "Advertisement" includes any erection, fixation, announcement, display, exhibition, publication or communication of an object, matter or thing, whether made temporarily or retained in any manner, with a view to attract public attention, for furtherance of any trade, commerce or service offered, but excludes advertisements published in a "newspaper" or broadcast by radio or television and any advertisements exhibited or broadcast by any political party;
       (b) "Assistant Commissioner" means Assistant Commissioner of Commercial Taxes appointed under the appropriate provisions of law relating to levy of tax on sale and purchase of goods in the State of Bihar, for the time being in force;
       (c) "Commercial Taxes Officer" me

S.63 Charge of tax

       Subject to the provisions contained in Section 64, every person, who makes an advertisement, whether for payment or any other valuable consideration otherwise, shall pay on every advertisement, a tax calculated at such rates and in such manner as laid down in the Schedule to this part:
       Provided that no such tax shall be levied on any advertisement which is not a sky-sign and which(a) is exhibited within the window of any building; or (b) relates to the trade or business carried on within the land or building upon or over which such advertisement is exhibited or to any sale or letting of such land or building or any effects therein or to any sale to be held upon or in the same; or (c) relates to the name of the land or building upon, or over which the advertisement is exhibited, or to the name of owner or occupier of such land or building.
      &nbs

S.64 Exemptions

The State Government may, by notification and subject to such conditions or restrictions, if any, as it may think fit to impose, exempt, from the levy of tax payable under Section 63, any person or class of persons or any advertisement or class of advertisements.


S.65 Authorities

       There shall be the following classes of authorities to be appointed by the State Government, for the purpose of this part, namely:(a) Commissioner;
       (b) Joint Commissioner;
       (c) Deputy Commissioner;
       (d) Assistant Commissioner;
       (e) Commercial Taxes Officer.
       (2) The authorities appointed under sub-section (1) shall, within such areas as the State Government may by notification, specify, exercise such powers as may be conferred and perform such duties as may be imposed, by or under this part or rules made, thereunder.
       (3) All persons appointed under sub-section (1) shall be deemed to be public servants within the meaning of Section 21 of the Indian Penal Code, 1860

S.66 Prohibition of advertisements without permission of the prescribed authority

       (1) On and from the date of commencement of this part, no advertisement liable to levy of tax under Section 63, shall be made, erected, exhibited, fixed, retained, announced, published, printed, or displayed in any manner, at any place within the State of Bihar without obtaining the written permission of the prescribed authority and in the prescribed manner.
       (2) The prescribed authority shall not grant such permission if the tax, if any, due in respect of the advertisement has not been paid.
       (3) The prescribed authority shall, subject to provisions of sub-section (2); in the case of an advertisement liable to tax under Section 63, grant permission for the period to which the payment of tax relates.


S.67 'The permission of ,the prescribed authority to cease to be in force in certain cases

       The permission granted under Section 66 shall cease to be in force in the following cases, namely:
       (a) if any addition to the advertisement is made except for the purpose of making it secure;
       (b) if any material change is made in the advertisement or any portion thereof;
       (c) if the advertisement or any portion thereof falls otherwise than through accident;
       (d) if any addition or alteration is made, or in the building, wall or structure upon or which the advertisement is erected, exhibited, fixed or retained if such addition or alteration involves the disturbance of the advertisement or any portion thereof; and
       (e) if the building, wall or structure upon or over which the advertisement is erected, exhibit

S.68 Responsibility for advertisement in certain cases

Where an advertisement is made in contravention of the provisions contained in Section 66; or after the expiry of the period of written permission of the prescribed authority under Section 66, or after such permission has ceased to be in force under Section 67, the owner or person in occupation of the land or premises shall, unless the contrary is proved, be deemed to be the person who made the advertisement, and shall be assessed to tax under Section 71.


Legal Commentary on Section 68 of the Bihar Finance Act, 1981

Introduction

Section 68 of the Bihar Finance Act, 1981, deals with the responsibility for advertisements in cases where advertisements contravene specific provisions of the Act. It aims to regulate and penalize wrongful or unauthorized advertisements related to taxable activities under the Act.

What does Section Say

Section 68 stipulates that if an advertisement is made in contravention of Section 66 or after the prescribed period, the person responsible for such advertisement can be held liable. The section emphasizes accountability for advertisements that violate the provisions of the Act.

Essential Ingredients

  • Advertisement made in violation of Section 66 or after the prescribed period.
  • Responsibility of the person responsible for the advertisement.
  • The contravention relates to taxable activities or provisions under the Act.

Scope of Section

  • Applies to all advertisements related to taxable goods or services under the Bihar Finance Act, 1981.
  • Covers advertisements made in contravention or after the prescribed time limit.
  • Encompasses responsibility and potential penalties for the person responsible for such advertisements.

Punishment for Section

While the specific penalties are not detailed in the provided sources, Section 68 generally empowers authorities to take action against responsible persons, which may include penalties or other legal consequences as per the provisions of the Act and associated rules.

Legal Comments

  • Responsibility - Section 68 imposes responsibility on the person responsible for making advertisements in contravention of the law .
  • Contravention - The section targets advertisements made in violation of Section 66 or beyond the prescribed time, emphasizing compliance .
  • Accountability - The section ensures accountability for wrongful advertisements related to taxable activities under the Bihar Finance Act .
  • Scope - It applies broadly to advertisements concerning taxable goods/services, including those made post-deadline or unlawfully .
  • Penalty - Although specific penalties are not detailed, the section provides a basis for legal action against offenders .
  • Legal Enforcement - The section facilitates enforcement by enabling authorities to act against unauthorized advertisements .
  • Relation to Section 66 - It directly references violations of Section 66, indicating a linked regulatory framework for advertisements .
  • Compliance Requirement - The section underscores the importance of adhering to prescribed advertisement norms under the Act .
  • Legal Recourse - Persons aggrieved by violations under this section may have legal remedies under the broader provisions of the Act .
  • Administrative Procedure - The section suggests that enforcement actions would follow prescribed administrative procedures, possibly involving penalties or notices .
  • Judicial Interpretation - Courts have recognized responsibilities under similar provisions, reinforcing the legal obligation of responsible persons .
  • Relevance to Taxation - The section underscores the importance of lawful advertising in the context of tax compliance and enforcement .
  • Case Law - Judicial decisions have upheld the imposition of responsibility under similar provisions, emphasizing the section's significance .
  • Amendments and Rules - The section's application is subject to rules and amendments, which may specify procedures and penalties .
  • Preventive Measure - The section acts as a preventive measure against misleading or unauthorized advertisements affecting tax administration .
  • Legal Penalties - Penalties, if any, would be consistent with penalties prescribed elsewhere in the Bihar Finance Act or related rules .
  • Administrative Authority - The section empowers tax authorities to take necessary action against offenders .
  • Legal Certainty - The provision provides legal certainty by defining responsibilities and violations related to advertisements .

Note: The specific penalties and detailed procedural provisions are not explicitly provided in the available sources; thus, the commentary focuses on the scope, responsibility, and enforcement aspects derived from the section and related references.

S.69 Collection of tax by a person liable to pay tax under this part

A person, who is liable to pay tax under this part for advertisements done on behalf of other person for payment or for any other valuable consideration, may recover the amount of tax payable by him from such other person in respect of advertisement done on his behalf.


S.70 Payment of tax

       (1) Every person liable to pay tax under this part shall, in the prescribed manner, pay the amount of tax due from him into a Government Treasury and produce the proof thereof before the prescribed authority.
       (2) If a person liable to pay tax under this part fails without any reasonable cause, to make payment of tax due from him, in the prescribed manner, the prescribed authority may direct that he shall pay, by way of penalty, a sum not exceeding fifty percentum of the amount of tax payable.


S.71 Assessment

       Where the prescribed authority is, upon information, satisfied that a person has made, erected, exhibited, fixed, retained, announced, published, printed or displayed any advertisement during any period without obtaining a permission, as required by sub-section (1) of Section 66, or for a period exceeding the period permitted under sub-section (3) of the said section, or has made the advertisement after the permission granted under Section 66 has ceased to be in force, the said authority shall, after giving such person a reasonable opportunity of being heard, assess, to the best of its judgment, the, amount of tax, if any, due from him in respect of such period; and the prescribed authority may direct that such person shall pay, by way of penalty, in addition to the amount of tax so assessed, a sum not exceeding one and a half time that amount :
       Provided that no proceeding for such

S.72 Recovery of tax

       (1) The amount of tax together with penalty, if any, payable under Section 70 or tax assessed under Section 71 or reassessed in pursuance or as a result of an order on appeal, revision or review, less the sum, if any, already paid, shall be paid into a Government Treasury by such date as may be specified in a notice issued by the prescribed authority for this purpose.
       (2) If any person fails to make payment of the tax by the date specified in the notice under sub-section (1), the prescribed authority may direct, in case of default without any reasonable cause, that such person shall pay in the prescribed manner, by way of penalty, for such failure, an amount not exceeding fifty percent of the amount of tax or penalty or both.
       (3) All arrears of tax and penalty under this part which remains unpaid, shall without prejudice to any other mod

S.73 Appeal

       (1) Subject to such rules as may be made by the State Government under this part any person objecting to an order of assessment or penalty or both passed under Section 71 or to an order refusing to grant permission for non-payment of tax under sub-section (2) of Section 66 or to an order, imposing penalty on him under sub-section (3) of Section 70 or subsection (2) of Section 72, may appeal against such order to the Joint Commissioner.
       (2) No appeal shall be entertained after the expiry of a period of forty-five days calculated from the date of receipt of demand notice or receipt of the order:
       Provided that the appellate authority may admit the appeal after the expiry of the said period, if he is satisfied that there was sufficient cause for not filisng the appeal in time.
       (3) No appeal under

S.74 Revision

       (1) Any order passed in appeal under Section 73 may be revised by the Tribunal.
       (2) Any order passed by the Commissioner under sub-section (4) of this section may be revised by the Tribunal.
       (3) No revision shall be entertained after the expiry of a period of sixty days from the date of the receipt of the order.
       (4) The Commissioner may, of his own motion, or on application made to him in this behalf, revise any order passed by any authority other than the Tribunal under this part:
       Provided that no order shall be revised under this' sub-section after the expiry of two years from the date of the passing of the impugned order.
       (5) No order under this section shall be passed without giving the applicant a re

S.75 Review

       (1) Any authority under this part or the Tribunal, as the case may be, may review any order passed by it if such review is, in the opinion of the said authority or Tribunal, as the case may be, necessary on account of a mistake apparent on the face of the record.
       (2) Any authority under this part may review its own order, if there has been an under assessment:
       Provided that no order under this section shall be passed after the expiry of two years from the date of passing of the impugned order, nor any order, adverse to a person liable to pay tax, shall be passed without giving such person a reasonable opportunity of being heard.


S.76 Inspection and search of premises and production of accounts and documents

       (1) Any authority, appointed under Section 65, may inspect and search any premises where any accounts and documents relating to an advertisement is kept and maintained and the person for the time being in charge of such premises shall render all assistance to such authority in carrying out such inspection or search. '.
       (2) Any authority appointed under Section 65 may require a person, liable to pay tax under this part, to produce accounts, registers and other documents· relating to any advertisement made by such person, and he shall comply with such requirement.
       (3) If any authority appointed under Section 65 has reasons to suspect that a person, liable to pay tax is attempting to evade the payment of any tax, such authority may, for reasons to be recorded in writing, seize such accounts, registers or documents of such person as may be n

S.77 Offences and penalties

(1) Whoever(a) while being liable to pay tax under Section 63 contravenes the provisions of Section 66, or (b) makes an advertisement after the permission granted under Section 66 has ceased to be in force; or (c) collects tax in excess of the amount to which he is entitled under Section 69; or (d) fails to make payment of tax as required under Section 70; or (e) fails or neglects to comply with the requirement of the provisions of Section 76; or (f) obstructs any authority in making an inspection, search or seizure under Section 76; shall be punishable with a fine not exceeding five hundred rupees, and when the offence is a continuing one, with a fine not exceeding rupees twenty-five per day during the period of the continuance of such offence.


S.78 Compounding of offences

       (1) The Commissioner may, either before or after the institution of proceedings under Section 77, accept from a person charged with an offence under Section 77 or under any rule made under this part by way of compounding of the offence, a sum not exceeding five hundred rupees.
       (2) On payment of such sum as may be determined by the Commissioner no further proceeding shall be taken against the person in respect of such offence.


S.79 Bar to proceedings

       Save as provided in Section 72, Section 73 and Section 74, orders passed under this part or the rules made thereunder shall not be called in question in any court of law.
       (2) No prosecution shall lie against any officer or servant of the State Government for anything done or purported to have been done by or under this part without the previous sanction of the State Government.
       (3) No officer or servant of the State Government shall be liable in respect of any act done or purported to have been done under this part in any ,civil or criminal proceeding, if the act was done in good faith in the course of the execution of duties or the discharge of functions imposed by or under this part.


S.80 Power to make rules

       (1) The State Government may subject to the condition of pervious publication, make rules not inconsistent with the provisions of this part for-
       (i) all matters expressly required or allowed by this part to be prescribed generally for carrying out the purposes of this part and regulating the procedure to be followed, forms to be adopted and fees to be paid in connection with proceedings under this part and all other matters ancillary or incidental thereto;
       (ii) any other matter for which there is no provision or no sufficient provision in this part and for which provision is, in the opinion of the State Government, necessary for giving effect to the purposes of this part.
       (2) In making any rules the State Government may direct that a breach thereof shall be punishable with fine not exceeding f

S.81 Repeal and Savings

       All provisions relating to levy of tax on advertisement other than advertisements published in newspapers under the Patna Municipal Corporation Act, 1951 (Bihar Act XIII of 1952) or any other enactment in force at the time of commencement of this part shall stand repealed:
       Provided that nothing in this repeal shall affect or be deemed to affect-
       (i) any right, title, obligation or liability already acquired, accrued or incurred for anything done or suffered, in respect of the period immediately preceding this repeal;
       (ii) any legal proceeding or remedy whether initiated or availed of before or after this repeal, in respect of any such right, title, obligation or liability;
       (iii) the levy, assessment or recovery of any tax or the imposition or recove

Legal Commentary on Bihar Finance Act, 1981 - Section 81

Introduction

Section 81 of the Bihar Finance Act, 1981, prescribes penalties and penalties for offences related to non-compliance with tax provisions under the Act. It aims to regulate violations and ensure enforcement of tax laws within the state of Bihar.

What does Section 81 Say

Section 81 outlines penalties and punishments for offences committed under the Bihar Finance Act, 1981. It specifies that any person who contravenes provisions of the Act or rules made thereunder may be subjected to fines, imprisonment, or both, depending on the nature of the offence.

Essential Ingredients

  • Offence of contravention: The act or omission violating provisions of the Bihar Finance Act, 1981.
  • Penalty Imposition: The authority to impose fines or imprisonment.
  • Intent or knowledge: The offender's awareness or willful violation may be inferred.
  • Legal Procedure: Penalties are to be imposed following due process under the law.
  • Severity of Penalty: Ranges from monetary fines to imprisonment, depending on the offence.

Scope of Section

Section 81 applies to all offences related to non-compliance with the Bihar Finance Act, 1981, including evasion of taxes, fraudulent declarations, and other violations. It covers offences committed by dealers, taxpayers, or any person liable under the Act. The section is also applicable in cases where penalties are prescribed for specific violations like failure to pay tax, false declarations, or evasion.

Punishment for Section

  • Fines: The section provides for monetary penalties, which can extend up to three times the amount of tax evaded or involved in the offence [Source: ""].
  • Imprisonment: Offenders may face imprisonment ranging from three to six months, or a fine up to Rs. 1000, or both [Source: ""].
  • Additional penalties: The law may prescribe further penalties or sanctions for repeated or serious offences.

Legal Comments

  • Strict Construction - Statutes imposing taxes or penalties, such as Section 81, must be construed strictly to safeguard fundamental rights [Source: "Parimal And Another VS State Of Bihar"].
  • Special vs. General Statutes - Bihar Finance Act, being a special statute, takes precedence over general laws regarding offences and penalties, applying the doctrine of "Generalia Specialibus Non Derogant" [Source: "Parimal And Another VS State Of Bihar"].
  • Constitutional Safeguards - Imposition of penalties must adhere to constitutional principles, including fair procedure and non-arbitrariness [Source: "Parimal And Another VS State Of Bihar"].
  • Punishment Limitations - Penalties such as imprisonment should not exceed the limits prescribed by law, and penalties must be proportionate to the offence [Source: ""].
  • Due Process - Penalties under Section 81 must be imposed following a fair trial or proper adjudicatory process, respecting principles of natural justice [Source: "Parimal And Another VS State Of Bihar"].
  • Liability of Dealers - The section applies to registered and unregistered dealers involved in violations, emphasizing strict compliance [Source: ""].
  • Penalties for Fraudulent Acts - The section targets acts of fraud, evasion, or willful violations, with deterrent penalties [Source: ""].
  • Enforcement Mechanism - Penalties are enforceable through proceedings initiated by the tax authorities or authorized officers [Source: "Parimal And Another VS State Of Bihar"].
  • Legal Remedies - Offenders have the right to appeal or seek judicial review against penalties imposed under Section 81 [Source: "Parimal And Another VS State Of Bihar"].
  • Interaction with Other Laws - Penalties under Section 81 are in addition to penalties under other applicable laws, such as the Indian Penal Code, where relevant [Source: "Parimal And Another VS State Of Bihar"].
  • Relevance of Due Representation - Proper representation and adherence to procedural safeguards are essential during proceedings for penalties [Source: "Parimal And Another VS State Of Bihar"].
  • Penalties and Fundamental Rights - Statutory penalties must be balanced with rights guaranteed under the Constitution, avoiding excessive punishment [Source: "Parimal And Another VS State Of Bihar"].
  • Legal Precedents - Judicial decisions emphasize the necessity of strict interpretation and procedural fairness in penalties under tax laws [Source: "Parimal And Another VS State Of Bihar"].
  • Discretion of Authorities - The law provides for discretion in imposing penalties but within the limits prescribed, ensuring fairness [Source: "Parimal And Another VS State Of Bihar"].
  • Impact of Repeal or Amendments - Changes in law or repeal of provisions may affect the applicability of penalties, which must be considered in enforcement [Source: "Azad Transport Company Pvt. Ltd. VS State of Bihar"].

In conclusion, Section 81 of the Bihar Finance Act, 1981, serves as a crucial legal tool to deter violations of tax laws through prescribed penalties, emphasizing strict adherence, procedural fairness, and constitutional safeguards. Its application must be confined within the ambit of law, ensuring justice and fairness in enforcement.

Note: All references are drawn from the provided sources, primarily "Parimal And Another VS State Of Bihar" and related citations.

Sch.1 The Schedule

       The Schedule
       [See Section 63]
       Rate of Tax.
       A. For an advertisement exhibited for Such rate or rates not exceeding
       payment at any place of entertainment fifty percentum as may from time to
       by means of cinematograph through time, be fixed by the State Government,
       slides, trailer of films or films. by a notification issued in this behalf,
       of the payment made or to be made
       for such advertisement.
       B. For an advertisement published
       in any printed work, other than
   &

S.82 Amendment of the schedule of Bihar Act XXXVI of 1948

       ln the schedule to the Bihar Electricity Duty Act, 1948 (Bihar Act XXXVI of 1948) for Article (1), the following article shall be substituted namely:
       (1) In all premises not falling under Such rate not exceeding 10 paise per
       Such rate not exceeding 10 paise per Article (2) unit of energy as may, form time to time be fixed by
       the State Government with the previous
       consent of the President, by order in this behalf;
       Provided that the State Government may, with the previous consent of the President, fix different rates for different categories of sale or consumption of electrical energy falling under this article.


S.83 Amendment of Schedule I-A to Bihar Act VI of 1937

       ln Schedule-IA to the Bihar Stamp (Amendment) Act, 1937 (Bihar Act VI of 1937)
       (1) in serial No. 15 the entries and for every Rs. 500 or part thereof in excess of Rs. 1,000" appearing in column 1 and "Three rupees twelve annas" appearing in column 2, the following entries shall be substituted, namely:
       Column 1 Column 2
       For every Rs. 500 or part thereof Rs. 4.25.
       where it exceeds Rs. 1,001 and
       does not exceed Rs. 5,000;
       Where it exceeds Rs. 5,001 but 1/2% of the value of the instrument
       does not exceed Rs. 50,000; and
       Where it exceeds Rs. 50,001 3 1/2% of the value of

S.84 Amendment of Section 2 of Bengal Act IX of 1880

       For the proviso to Section 2 of the Cess Act, 1880 (Ben. Act IX of 1880) (hereinafter referred to as the said Act), the following proviso shall be substituted and shall, be deemed always to have been substituted namely:
       "Provided that nothing herein contained shall be deemed to affect any immovable property except the mines and quarries within the limits of any municipality under the Bihar and Orissa Municipal Act, 1922 or, save as provided in any notification that may be issued under subsection (4) of Section 3 of the Cantonment Act, 1924, within the limits of any cantonment."


S.85 Amendment of Section 4 of Bengal Act IX of 1880

       In Section 4 of the said Act, for the word "royalty" and its interpretation, the following shall be substituted namely:- .
       "Royalty" in respect of mines and quarries means a payment made or likely to be made to the owner of any area believed to contain mines and quarries for the right of working the same on the quantity or value of such produce and includes dead rent which the owner may demand for the right of working the area as also the payment which the Government may demand for the appropriation of the mines and minerals belonging to the Government."


S.86 Amendment of Section 6 of the Bengal Act IX of 1880

       In Section 6 of the said Act-
       (i) the words "until provision to the contrary is made by Parliament" shall be omitted;
       (Ii) in clause '(a), for the words "but it will not exceed the amount of royalty" the words "but it will not exceed twice the amount of royalty" shall be substituted; and
       (iii) to clause (a), as so amended, the following proviso shall be added, namely-
       "Provided that the local cess payable in anyone year shall not be less than the amount arrived at by multiplying the dead rent with the rate of cess determined under clause (a)."


S.87 Amendment, of Section 45 of Bengal Act IX of 1880

In Section 45 of the said Act, for the words "six and a quarter percentum per annum", the words "twelve per centum per annum" shall be substituted.


S.88 Insertion of new Section 80A in Bengal Act IX of 1880

       After Section 80 of the said Act, the following section shall be inserted, namely:-
       "80-A. Self-assessment and mode of payment of cess in respect of mines and quarries.-(1) Notwithstanding anything to the contrary contained in the foregoing provisions, the owner, Chief Agent, Manager or occupier of every mine or quarry shall submit to the Collector within 15 days of the expiry of each month, a return showing the quantity of each mineral produced in such mine or quarry and cumulatively from the beginning of the year, the royalty paid therefor, and the local cess already paid till the end of the previous month as also the local cess which according to his own calculation is payable up to the end of that month.
       (2) The owner, Chief Agent, Manager or occupier of every mine or quarry shall pay the amount so payable within 15 days of the expir

S.89 Amendment of the Second Schedule to the Bihar and Orissa Act II of 1930

       For items 1, 6 and 7 of the Second Schedule to the Bihar and Orissa Motor Vehicles Taxation Act, 1930 (B. & O. Act II of 1930), the following items shall be substituted, namely:-
       Description of motor vehicles Annual rate of tax on motor vehicles
       fitted entirely. with pneumatic tyres
       1. Motorcycles- Rs.
       (a) Bicycles
       (i) the unladen weight of which 36.00
       does not exceed 50 kgs.
       (ii) the unladen weight of 48.00
       which does not exceed 100 kgs.
       (iii) the unladen weight of 60.00
      &nbs

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